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Core Viewpoint - Merchants claiming that the consumption amount does not meet the invoicing standard to refuse to issue invoices is unreasonable according to the Invoice Management Measures of the People's Republic of China [4][5]. Group 1: Invoice Issuance Regulations - According to Article 18 of the Invoice Management Measures, units and individuals engaged in business activities must issue invoices when receiving payments [4]. - Invoices must be issued accurately and in accordance with regulations, including proper stamping [5]. - Invoices that do not match the actual business situation are considered non-compliant and can be rejected [5]. Group 2: Tax Deduction and Compliance - Non-compliant invoices cannot be used as tax deduction vouchers according to the announcement by the State Administration of Taxation [5]. - Discounts on sales must be clearly indicated on the same invoice to be compliant with tax regulations [5]. Group 3: Prohibited Actions - It is prohibited to lend or transfer invoices, and any such actions are against the Invoice Management Measures [5]. - Tax authorities are required to provide convenient channels for verifying the authenticity of invoices [5]. Group 4: Consequences of Non-Compliance - Merchants who fail to issue invoices when required may face penalties, including fines of up to 10,000 yuan [5].